d. reque 17. Regular dividends are declared out of a. Paid-in Capital in Excess of Par. b. Treasury Stock C. Common Stock d. Retained Earnings. 18 Which of the following is not a significant date with respect to dividends? a. The declaration date b. The incorporation date c. The record date d. The payment date 19. On the dividend record date, a. a dividend becomes a current obligation b. no entry is required. an entry may be required if it is a stock dividend. Dividends Payable is debited. 10100 par value, cumulative preferred stock nerember 31, 2020